Will the Applicable Exclusion Amount Tame Section 2057, Again?

dc.creatorMoore, Kelly A.
dc.date.accessioned2018-04-11T17:16:36Z
dc.date.available2018-04-11T17:16:36Z
dc.date.issued2010
dc.description.abstractDiscusses the history of section 2057 in the Internal Revenue Code and also the Economic Growth and institution of the Tax Relief Reconciliation Act (EGTRRA). Also discusses the changes EGRTRRA has brought and its potential disappearance in 2011 if no action is taken. Argues that compromise between EGRTRRA and section 2057 is necessary and that legislative action needs to be taken.en_US
dc.identifier.citationKelly A. Moore, Will the Applicable Exclusion Amount Tame Section 2057, Again?, 3 Est. Plan. & Cmty. Prop. L. J. 13 (2010).en_US
dc.identifier.urihttp://hdl.handle.net/2346/73574
dc.language.isoengen_US
dc.publisherTexas Tech Estate Planning & Community Property Journalen_US
dc.subjectInternal Revenue Codeen_US
dc.subjectEstate planningen_US
dc.subjectEGTRRAen_US
dc.subjectEconomic Growth and Institution of the Tax Relief Reconciliation Acten_US
dc.subjectTax reliefen_US
dc.subjectLegislative reformen_US
dc.subjectTransfer taxen_US
dc.titleWill the Applicable Exclusion Amount Tame Section 2057, Again?en_US
dc.typeArticleen_US

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